ASSESSEMENT OF THE IMPLMENTATION OF BALANCED SCORE CARD AS APLANNING AND MEASUREMENT TOOL: (THE CASE OF BOLE SUBCITY LAND DEVELOPMENT AND MANAGEMENT OFFICE.

Abstract

The purpose of the study was to show how the the Balanced Scorecard was introducedas aplanning and management tools in Bole Sub-City land development and management office and thereby to see the adequacy of the procedure to design Balanced Scorecard, the extent of Balanced Scorecard implementation success and identify the major challenges implementation process and then provide alternative recommendation to the identified challenges. To attain these objectives, the study employed descriptive survey method. Accordingly, the data collection tools of questionnaire, focus group discussion and interviews questions were applied. A total of questionnaires were not properly filled in and returned. Interview and document analysis were also made to complement the information obtained. All the closed ended questions of the questionnaires were analyzed quantitatively using percentage and, whereas the data obtained from open ended questions, interviews, focus group discussion were transcribed and narrated to supplement the quantitative data. The major findings of this study indicated that, the planning phase was done properly in terms of strategic plan preparation, theme identification, and strategic perspectives, corporate objectives and measures preparation. With regards to Balanced Scorecard implementation, it was in direct stage at corporate level and at process level; however, it was at near the beginning stage in individual level. Lack of adequate knowledge on Balanced Scorecard, insufficient participation, lack of consistent monitoring and evaluation, gaps in setting measurement and targets in the cascading process, resistance to change and inabllity to automate at individual implementation process, lack of incentive and job displacement also factors that lead the employees’ resistance to the implementation of the BSC, problems of delivering continuous training and far beyond land development and management officers are the major problems. The researcher concluded that the major causes of the above challenges were derived from lack of understanding of the tool and its early attachment of performance of the employee with payment. It is recommended that the land development and management offices have to create enabling environment to increase the involvement of employees, revise the cascaded objectives, automate the implementation process and organize discussion as well as awareness creation program to check and recheck the implementation process.